The Resource Estate planning for Canadian citizens subject to U.S. transfer taxes

Estate planning for Canadian citizens subject to U.S. transfer taxes

Label
Estate planning for Canadian citizens subject to U.S. transfer taxes
Title
Estate planning for Canadian citizens subject to U.S. transfer taxes
Creator
Subject
Language
eng
Summary
The issues can be complex, including "qualified domestic trust" (QDOT) planning, possible change of citizenship, and the effect of the 1995 Protocol to the Canada-USA income tax treaty. This article discusses the transfer taxes under the U.S. Internal Revenue Code, the taxation of gains on dispositions by gift or at death under the Act, and the impact of Article 19 of the 1995 Protocol on such taxes in the context of cross-border estate planning
Citation source
In: Journal of international taxation. - New York. - Vol. 11 (2000),
http://library.link/vocab/creatorName
Shier, S.L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer tax
  • estate planning
  • qualified domestic trust
  • tax treaty
Label
Estate planning for Canadian citizens subject to U.S. transfer taxes
Instantiates
Publication
Label
Estate planning for Canadian citizens subject to U.S. transfer taxes
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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